Molybdenum trioxide (MoO 3 ) suffers from poor conductivity, a low rate capability, and unsatisfactory cycling stability in lithium-ion batteries. The aliovalent ion doping may present an effective way to improve the electrochemical performances of MoO 3 . Here, it is shown, by first-principle calculations, that doping MoO 3 with V by 12.5% can modulate significantly electronic structure and provide a small diffusion barrier for enhancing the electrochemical performance of MoO 3 . The ultralong Mo 0.88 V 0.12 O 2.94 nanostructures, which retain the h-MoO 3 structure and present an exceptionally high conductivity and fast ionic diffusion due to the substitution of V, facilitating lithiation/delithiation behavior, and induce a fine nanosized structure with a reduced volume change are prepared. As a result, the stress and strain are alleviated during the Li-ion intercalation/deintercalation processes, improving the cycling stability and rate capability. Such a large improvement in the electrochemical properties can be ascribed to the stabilizing effect of V, the small migration energy barrier, and short diffusion path, which arise from the introduction of V into MoO 3 . The unique engineering strategy and facile synthesis route open up a new avenue in modifying and developing other species of electrode materials.

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Purpose This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood of reporting client’s irregularities. Design/methodology/approach The present investigation is based on 150 effective questionnaire responses provided by a group of trainee auditors working for certified public accounting (CPA) firms. The questionnaire items relating to trainee auditors’ likelihood of reporting client’s irregularities are based on Crawford and Weirich’s (2011) classification of common forms of fraudulent financial reporting. The authors’ measurement of the audit engagement team leaders’ ethicality is based on the ethical leadership scale developed in Newstrom and Ruch (1975) and Kantor and Weisberg (2002). Regression models are used to testify the authors’ hypotheses on the correlations of the trainee auditors’ likelihood of reporting client’s irregularities with audit engagement team’s ethical leadership, trainee auditor’ reporting intents and other selected factors. Findings The major conclusion of this study is that there is a significantly positive correlation between trainee auditors’ likelihood of reporting client’s irregularities and their perception of audit engagement team leader’s ethicality. This paper also points out that trainee auditors’ higher evaluation of stable firm–client relationship reduces their likelihood of reporting client’s irregularities, whereas their concerns with future career development increase the likelihood of reporting. In addition, this paper documents the fact that male trainee auditors more easily perceive the ethicality of their team leader than females, and that trainee auditors with less academic achievements (lower GPA) tend to perceive more easily the ethicality of their team leader than those with better academic achievements (higher GPA). Research limitations/implications Two business ethics variables constructed and used in this study, i.e. trainee auditors’ likelihood of reporting client’s irregularities and engagement team leader’s ethicality, can be applied in future research on whistleblowing in the audit profession. Practical implications Practical implications can also be drawn from the findings to enhance the ethical management at both engagement and firm levels. Originality/value This paper contributes to the audit research literature by providing evidence on the significant positive impacts of team leader’s ethicality on the entry-level audit professional’s likelihood of reporting client’s irregularities.

Chiral organic–inorganic hybrid perovskites (OIHPs) are inversion-asymmetric and have many remarkable properties, including circular dichroism, optical rotation, nonlinear optics, and second-harmonic generation (SHG). Although chiral molecules are responsible for chiroptical properties, they are generally not expected to influence the crystallization of OIHPs. Here, we find that OIHPs synthesized with pristine S- and R-molecules crystallize as 1D perovskites, whereas those synthesized with the racemic molecule crystallized as 2D perovskites. Single crystal X-ray diffraction reveals that the structure change is related to the differing packing of chiral molecules versus racemic ones in OIHPs. Furthermore, we demonstrate that chiral OIHPs containing the S- or R-ligands could be applied in circularly polarized light detectors.

Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during the Spring Semester 2005. In the penultimate lecture, a questionnaire was distributed to each of the students present. Findings suggest that despite some difficulties, the majority of students reported that cooperative learning created supportive team experiences that assisted them to develop discussion skills and better engage with the content of International Accounting.